PROVVEDIMENTO 22 dicembre 2017 - Disposizioni relative a «Il bilancio degli intermediari IFRS diversi dagli intermediari bancari». (18A05134)
LA BANCA D'ITALIA Visto il regolamento (CE) n. 1606/2002 del Parlamento europeo e del Consiglio del 19 luglio 2002, relativo all'applicazione dei principi contabili internazionali (IAS/IFRS) e i successivi regolamenti adottati dalla Commissione europea in attuazione dell'art. 6 del medesimo regolamento;
Visto il regolamento (UE) n. 2016/1905 della Commissione del 22 settembre 2016, che omologa l'IFRS 15;
Visto il regolamento (UE) n. 2016/2067 della Commissione del 22 novembre 2016, che omologa l'IFRS 9 e emenda, tra l'altro, l'IFRS 1 e l'IFRS 7;
Visto l'art. 43, comma 1 del decreto legislativo 18 agosto 2015, n. 136, che dispone che gli intermediari, come definiti all'art. 1, comma 1, lettera e) dello stesso decreto legislativo, si attengono alle disposizioni che la Banca d'Italia adotta relativamente alle forme tecniche, su base individuale e su base consolidata, dei bilanci e delle situazioni dei conti destinate al pubblico, nonche' alle modalita' e ai termini della pubblicazione delle situazioni dei conti;
Visto l'art. 43, comma 5 del decreto legislativo 18 agosto 2015, n. 136, secondo il quale: nel caso di societa' finanziarie iscritte nell'albo previsto dall'art. 106 del decreto legislativo 1° settembre 1993, n. 385 (Testo unico bancario - TUB), le disposizioni della Banca d'Italia in materia di forme tecniche dei bilanci e delle situazioni dei conti destinate al pubblico sono adottate d'intesa con la CONSOB;
nel caso di societa' di intermediazione mobiliare di cui all'art. 1, comma 1, lettera e) e di societa' di gestione del risparmio di cui all'art. 1, comma 1, lettera o) del decreto legislativo 24 febbraio 1998, n. 58, le istruzioni della Banca d'Italia sono adottate sentita la CONSOB;
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